Equivalence has been established between certain requirements of the Directive (tyres, lighting and light signalling devices, rear view mirrors and safety belts) and certain of the regulations issued by the United Nations' Economic Commission for Europe.

Tax incentives may only be granted to vehicles which meet the requirements concerning atmospheric pollution and noise pollution set out in the Directive.

Those tax incentives must:

apply to all new vehicles marketed within a Member State and which meet the requirements of this Directive in advance;

cease once the mandatory action has taken place;

must, for each type of motor vehicle, amount to less than the extra cost of the technical action taken and of their being fitted to the motor vehicle in order not to exceed the values laid down.

This Directive repeals Council Directive 78/1015/EEC of 23 November 1978, concerning the approximation of laws of the Member States relating to the permissible sound level and exhaust system of motorcycles. Directive 97/24/EC hereby resumes, adds to and adjusts the provisions in Directive 78/1015/EEC to the technical progress.